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Property Tax Budget and Levy for Both the General and Road Fund for 2022 BEFORE THE BOARD OF COUNTY COMMISSIONERS LEWIS COUNTY, WASHINGTON PROPERTY TAX BUDGETS AND LEVIES RESOLUTION 21-425 FOR CURRENT EXPENSE AND ROAD FUND FOR 2022 WHEREAS, the Lewis County Board of County Commissioners (BOCC) has held a public hearing on December 6, 2021, following public notice as required by law and considered its budget for the calendar year 2022; and WHEREAS, pursuant to chapter 84.55 RCW, a taxing jurisdiction may levy property taxes in an amount no greater than the highest regular tax which could have been lawfully levied beginning with the 1985 levy multiplied by a limit factor; and WHEREAS,the limit factor for taxing jurisdictions with a population of 10,000 or greater is the lesser of 101 percent or 100 percent plus inflation, which, as of September 2022, has been determined to be more than 101 percent for 2022; and WHEREAS,the BOCC has determined to maintain the County's 2022 tax levy for both the County General and County Roads property at 0% percent increase of the amount of the 2021 property tax levies; and WHEREAS,the BOCC desires to protect the County's future levy capacity pursuant to RCW 84.55.092; and WHEREAS,the property tax levy set out under Section 1 and Section 2 are intended to include additional amounts if any, that may be allowed under the new construction, increase in assessed value due to construction of wind turbine facilities, improvements to property and state assessed property provisions of RCW 84.55.010 and as provided in RCW 84.55.070,the refund provisions of Chapters 84.68 and 84.69 RCW; and WHEREAS, the Lewis County BOCC finds that the levy of the County General and County Roads property taxes set forth in this Resolution is in the best interests of the County. NOW THEREFORE BE IT RESOLVED by the BOCC as follows: Section 1. An increase in the estimated General property tax levy (including amounts for Mental Health and Veterans' Relief) is hereby authorized for the levy to be collected in the 2022 tax year. The dollar amount of the increase over the actual levy amount from the previous year shall be $0.00, which is a percentage increase of 0% percent from the previous year. Lewis County's regular levy would be certified at$15,000,000. Page 1 of 2 Res. 21-425 Section 2. An increase in the estimated Roads property tax levy is hereby authorized for the levy to be collected in the 2022 tax year. The dollar amount of the increase over the actual levy amount from the previous year shall be $0.00, which is a percentage increase of 0% percent from the previous year. Lewis County Road levy would be certified $14,000,000. Section 3. The increases are exclusive of additional revenue resulting from new construction, improvements to property, newly constructed wind turbines, solar, biomass, and geothermal facilities, and any increase in the value of state assessed property, any annexations that have occurred and refunds made. Estimated Assessed Valuation (AV) with state assessed utilities: • General: $11,708,436,153 • Roads: $8,203,606,376 Data from Assessor's Office/Nov. 12, 2021 Section 4. Any unused General and Road property tax levy capacity for 2022 tax year is reserved for future levy as provided by RCW 84.55.092. Done in open session this 6th day of December 2021. APPROVED AS TO FORM: BOARD OF COUNTY COMMISSIONERS Jonathan Meyer, Prosecuting Attorney LEWIS COUNTY, WASHINGTON 9)4 �r By Amber Smith, Deputy Pros. Attorney Lindsey- . Pollock, D M e Chair ATTEST: Sean . Swop , Vice Chair ie-OvV— /e--/a Rieva Lester, Clerk of the Board F. Lee Grose, Commissioner •�`SCpUN- .. �pRDo 9p�• • v, ;yi 2•• ••�: SINCE \co: k',�b 1845 ,'z: i op •ay,�, com s o. Page 2 of 2 '•••9::• • Res. 21-425 LEVY LIMITATIONS WORKSHEET TAXING DISTRICT County Roads-Estimate 0%Increase 2021 Levy for 2022 Taxes Instructions for electronic version of form-Fill in highlighted cells all other self populate. A. Highest regular tax which could have been lawfully levied beginning with the 1985 levy(refund levy not included). Year 2021 $12,923,000.50 x 101.000% _ $13,052,230.51 Highest Lawful Levy Since 1985 Limit Factor/Max Increase 101% B. Current year's assessed value of new construction, improvements,and wind turbines,solar, biomass, and geothermal facilities in original districts before annexation occurred times last year's levy rate(if an error occurred or an error correction was made in the previous year, use the rate that would have been levied had no error occurred). $303,304,339 x 1.719819570382 - $1,000 = $521,628.74 A.V. Last Year's Levy Rate C. Current year's state assessed property value less last year's state assessed property value.The remainder is to be multiplied by last year's regular levy rate(or the rate that should have been levied). $781,276,364 - $577,013,787 = $ 204,262,577.00 Current Year's A.V. Previous Year's A.V. Remainder $204,262,577 x 1.719819570382 + $1,000 = $351,294.78 Remainder from Line C Last Year's Levy Rate D. Regular property tax limit: A+B+C = $13,925,154.03 Parts E through G are used in calculating the additional levy limit due to annexation. E. To find the rate to be used in F,take the levy limit as shown in Line D above and divide it by the current assessed value of the district,excluding the annexed area. $13,925,154.03 - $8,203,606,376 x $1,000 = 1.697442977120 Total in Line D Assessed Value Less Annexed AV F. Annexed area's current assessed value including new construction and improvements,times the rate in Line E. x 1.697442977120 + $1,000 = 0 Annexed Area's A.V. Rate in Line E G. Regular property tax limit including annexation D+F = $13,925,154.03 H. Statutory maximum calculation Only enter fire/RFA rate,library rate,&firefighter pension fund rate for cities annexed to a fire/RFA or library,or has a firefighters pension fund. 2.250000000000 - + = 2.250000000000 District base levy rate Fire or RFA Rate Library Rate Firefighter Pension Fund Statutory Rate Limit $8,203,606,376 x 2.250000000000 + $1,000 = $18,458,114.35 A.V.of District Statutory Rate Limit Statutory Amount ' I. Highest Lawful Levy For This Tax Year (Lesser of G and H) _ $13,925,154.03 J. Tax Base For Regular Levy 1.Total district taxable value(including state-assessed property, and excluding boats,timber assessed value,and the senior citizen exemption for the regular levy) $8,203,606,376 K. Tax Base for Excess and Voted Bond Levies 2. Less assessed value of the senior citizen exemption of less than$40,000 income or 65% of the median household income for the county based on lower of frozen or market value. 3. Plus Timber Assessed Value(TAV) 4.Tax base for excess and voted bond levies (1-2+3) $8,203,606,376 Excess Levy Rate Computation -Excess levy amount divided by the assessed value in Line K4 above. $8,203,606,376 x $1,000 = 0.000000000000 Levy Amount A.V.from Line K4 above Bond Levy Rate Computation-Bond levy amount divided by the assessed value in Line K4 above. $8,203,606,376 x $1,000 = 0.000000000000 Levy Amount A.V.from Line K4 above TAXING DISTRICT County Roads -Estimate 0%Increase 2021 Levy For 2022 Taxes Population: ❑Less than 10,000 210,000 or more Was a resolution/ordinance adopted authorizing an increase over the previous year's levy? DYes [No Was a second resolution/ordinance adopted authorizing an increase over the IPD? ['Yes fNo Q N/A If so,what was the percentage increase? Calculated% Increase 0.000000000000% A. Previous year's actual levy adjusted by the increases as stated in ordinance or resolution(RCW 84.55.120). Year 2021 $12,816,386.80 . + 0.00 = $12,816,386.80 Previous Year's Actual Levy Plus Resolution Increase Amount Year 2021 $12,816,386.80 x 0.000000000000% _ $12,816,386.80 Previous Year's Actual Levy Resolution Percentage of Increase B. Amount for new construction, improvements, and wind turbines, solar, biomass, and geothermal facilities.(Line B, page 1) _ $521,628.74 C. Amount for increase in value of state-assessed property(Line C, page 1) _ $351,294.78 D. Amount for increase in annexation(Line F, page 1) = 0 E. Total levy amount authorized, including the annexation Lesser of A+(B+C+D) = $13,689,310.32 F. Total levy amount authorized by resolution(E)plus amount refunded or to be refunded(RCW 84.55.070). $13,689,310.32 + $44,668.09 = $13,733,978.41 Total from Line E Amount to be Refunded Amount allowable per G. Total amount certified by county legislative authority or taxing district as applicable. (RCW 84.52.020 and RCW 84.52.070) _ $15,000,000.00 H. Levy limit from line G on page 1, plus amount refunded or to be refunded (RCW 84.55.070). $13,925,154.03 + $44,668.09 = $13,969,822.12 Line G,Page 1 Amount to be Refunded Total I. Amount of taxes recovered due to a settlement of highly valued disputed property(RCW 84.52.018). $13,733,978.41 — _ $13,733,978.41 Lesser of F,G,or H Amount Held in Abeyance Total J. Statutory limit from line H on page 1 (dollar amount, not the rate) _ $18,458,114.35 K. Lesser of I and J $13,733,978.41 L. Levy Corrections Year of Error: 1. Minus amount over levied(if applicable) 2. Plus amount under levied (if applicable) M. Total: K+/-L $13,733,978.41 N. Regular Levy Rate Computation Without Levy Error Correction Use this rate in next year's levy calculations unless it's reduced due to levy error,other limitation,or there's a road levy shift. $13,733,978.41 + $8,203,606,376 x $1,000 = 1.674139126199 Lesser of J and K Amount on line J1 on page 1 rate w/o error correction 0. Regular Levy Rate Computation: Lesser of J and M divided by the assessed value in line J1 on page 1. Use this rate for the current year's tax roll unless it is reduced due to another levy limitation such as the$5.90 limit. $13,733,978.41 + $8,203,606,376 x $1,000 = 1.674139126199 Lesser of J and M Amount on line J1 on page 1 rate before aggregate check P. Road Levy Shift Rate Computation- (Do not enter a shift amount in both shift fields.) Q. OR Amount shifted TO this taxing district Amount shifted FROM this taxing district S. $13,733,978.41 $8,203,606,376 x $1,000 = 1.674139126199 Post Shift Levy Amount Amount on line J1 on page 1 Post Shift Levy Rate LEVY LIMITATIONS WORKSHEET TAXING DISTRICT County Regular-Estimate 0%Increase 2021 Levy for 2022 Taxes Instructions for electronic version of form -Fill in highlighted cells all other self populate. A. Highest regular tax which could have been lawfully levied beginning with the 1985 levy(refund levy not included). Year 2022 $14,027,384.06 x 101.000% _ $14,167,657.90 Highest Lawful Levy Since 1985 Limit Factor/Max Increase 101% B. Current year's assessed value of new construction, improvements,and wind turbines,solar, biomass, and geothermal facilities in original districts before annexation occurred times last year's levy rate(if an error occurred or an error correction was made in the previous year, use the rate that would have been levied had no error occurred). $354,762,749 x 1.317054924615 - $1,000 = $467,242.03 A.V. Last Year's Levy Rate C. Current year's state assessed property value less last year's state assessed property value.The remainder is to be multiplied by last year's regular levy rate(or the rate that should have been levied). $865,598,408 - $640,842,265 = $ 224,756,143.00 Current Year's A.V. Previous Year's A.V. Remainder $224,756,143 x _ 1.317054924615 - $1,000 = $296,016.18 Remainder from Line C Last Year's Levy Rate D. Regular property tax limit: A+B+C = $14,930,916.11 Parts E through G are used in calculating the additional levy limit due to annexation. E. To find the rate to be used in F,take the levy limit as shown in Line D above and divide it by the current assessed value of the district,excluding the annexed area. $14,930,916.11 + $11,708,436,153 x $1,000 = 1.275227187892 Total in Line D Assessed Value Less Annexed AV F. Annexed area's current assessed value including new construction and improvements,times the rate in Line E. x 1.275227187892 + $1,000 = 0 Annexed Area's A.V. Rate in Line E G. Regular property tax limit including annexation D+F = $14,930,916.11 H. Statutory maximum calculation Only enter fire/RFA rate,library rate,&firefighter pension fund rate for cities annexed to a fire/RFA or library,or has a firefighters pension fund. 1.800000000000 - - + = 1.800000000000 District base levy rate Fire or RFA Rate Library Rate Firefighter Pension Fund Statutory Rate Limit $11,708,436,153 x 1.800000000000 + $1,000 = $21,075,185.08 A.V.of District Statutory Rate Limit Statutory Amount I. Highest Lawful Levy For This Tax Year (Lesser of G and H) _ $14,930,916.11 J. Tax Base For Regular Levy 1.Total district taxable value(including state-assessed property, and excluding boats,timber assessed value,and the senior citizen exemption for the regular levy) $11,708,436,153 K. Tax Base for Excess and Voted Bond Levies 2. Less assessed value of the senior citizen exemption of less than$40,000 income or 65% of the median household income for the county based on lower of frozen or market value. 3. Plus Timber Assessed Value(TAV) 4.Tax base for excess and voted bond levies (1-2+3) $11,708,436,153 Excess Levy Rate Computation-Excess levy amount divided by the assessed value in Line K4 above. _ - $11,708,436,153 x $1,000 = 0.000000000000 Levy Amount A.V.from Line K4 above Bond Levy Rate Computation-Bond levy amount divided by the assessed value in Line K4 above. + $11,708,436,153 x $1,000 = 0.000000000000 Levy Amount A.V.from Line K4 above TAXING DISTRICT County Regular-Estimate 0% Increase 2021 Levy For 2022 Taxes Population: ❑Less than 10,000 Q 10,000 or more Was a resolution/ordinance adopted authorizing an increase over the previous year's levy? ❑Yes [No Was a second resolution/ordinance adopted authorizing an increase over the IPD? ❑Yes EN() ❑N/A If so,what was the percentage increase? Calculated% Increase 0.000000000000% A. Previous year's actual levy adjusted by the increases as stated in ordinance or resolution(RCW 84.55.120). Year 2021 $13,930,679.99 + 0.00 = $13,930,679.99 Previous Year's Actual Levy Plus Resolution Increase Amount Year 2021 $13,930,679.99 x 0.000000000000% _ $13,930,679.99 Previous Year's Actual Levy Resolution Percentage of Increase B. Amount for new construction, improvements,and wind turbines, solar, biomass, and geothermal facilities.(Line B, page 1) _ $467,242.03 C. Amount for increase in value of state-assessed property(Line C,page 1) _ $296,016.18 D. Amount for increase in annexation(Line F, page 1) = 0 E. Total levy amount authorized, including the annexation Lesser of A+(B+C+D) = $14,693,938.20 F. Total levy amount authorized by resolution(E)plus amount refunded or to be refunded(RCW 84.55.070). $14,693,938.20 + $38,064.41 = $14,732,002.61 Total from Line E Amount to be Refunded Amount allowable per G. Total amount certified by county legislative authority or taxing district as applicable. (RCW 84.52.020 and RCW 84.52.070) _ $16,000,000.00 H. Levy limit from line G on page 1, plus amount refunded or to be refunded (RCW 84.55.070). $14,930,916.11 + $38,064.41 = $14,968,980.52 Line G,Page 1 Amount to be Refunded Total I. Amount of taxes recovered due to a settlement of highly valued disputed property(RCW 84.52.018). $14,732,002.61 — _ $14,732,002.61 Lesser of F.G,or H Amount Held in Abeyance Total J. Statutory limit from line Hon page 1 (dollar amount, not the rate) _ $21,075,185.08 K. Lesser of I and J $14,732,002.61 L. Levy Corrections Year of Error: 1. Minus amount over levied(if applicable) 2. Plus amount under levied (if applicable) M. Total: K+/-L $14,732,002.61 N. Regular Levy Rate Computation Without Levy Error Correction Use this rate in next year's levy calculations unless it's reduced due to levy error,other limitation,or there's a road levy shift. $14,732,002.61 - $11,708,436,153 T x $1,000 = 1.258238283703 Lesser of J and K Amount on line J1 on page rate w/o error correction O. Regular Levy Rate Computation: Lesser of J and M divided by the assessed value in line J1 on page 1. Use this rate for the current year's tax roll unless it is reduced due to another levy limitation such as the$5.90 limit. $14,732,002.61 + $11,708,436,153 x $1,000 = 1.258238283703 Lesser of J and M Amount on line J1 on page 1 rate before aggregate check P. Road Levy Shift Rate Computation- (Do not enter a shift amount in both shift fields.) Q. OR Amount shifted TO this taxing district Amount shifted FROM this taxing district S. $14,732,002.61 + $11,708,436,153 x $1,000 = 1.258238283703 Post Shift Levy Amount Amount on line J1 on page 1 Post Shift Levy Rate Department of Revenue Levy Certification Washington State Submit this document to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected and forward a copy to the assessor. In accordance with RCW 84.52.020,I, Lindsey R. Pollock (Name) County Commissioner-Chair ,for Lewis County-Roads , do hereby certify to (Title) (District Name) the Lewis County legislative authority that the Commissioners (Name of County) (Commissioners,Council,Board,etc.) of said district requests that the following levy amounts be collected in 2022 as provided in the district's (Year of Collection) budget,which was adopted following a public hearing held on 12/06/21 • (Date of Public Hearing) Regular Levy: $14,000,000.00 (State the total dollar amount to be levied) Excess Levy: $0.00 (State the total dollar amount to be levied) Refund Levy: $44,668.09 (State the total dollar amount to be levied) Signature: ,eivii4.6I/41 Date: /2./(/20 L1 To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705-6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. REV 64 0100e(w)(2/21/12) Department of Revenue Levy Certification Washington State Submit this document to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected and forward a copy to the assessor. In accordance with RCW 84.52.020,I, Lindsey R. Pollock (Name) County Commissioner Chair ,for Lewis County-General ,do hereby certify to (Title) (District Name) the Lewis County legislative authority that the Commissioners (Name of County) (Commissioners,Council,Board,etc.) of said district requests that the following levy amounts be collected in 2022 as provided in the district's (Year of Collection) budget,which was adopted following a public hearing held on 12/06/21 • (Date of Public Hearing) Regular Levy: $15,000,000.00 (State the total dollar amount to be levied) Excess Levy: $0.00 (State the total dollar amount to be levied) Refund Levy: $38,064.41 (State the total dollar amount to be levied) Signature: / a//yI Date: als/,z) To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705-6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call(360)534-1400. REV 64 0100e(w)(2/21/12) • 11/25/2020 RCW 84.55.092:Protection of future levy capacity. RCW 84.55.092 Protection of future levy capacity. (1)The regular property tax levy for each taxing district other than the state's levies may be set at the amount which would be allowed otherwise under this chapter if the regular property tax levy for the district for taxes due in prior years beginning with 1986 had been set at the full amount allowed under this chapter including any levy authorized under RCW 52.16.160 or 52.26.140(1)(c)that would have been imposed but for the limitation in RCW 52.18.065 or 52.26.240, applicable upon imposition of the benefit charge under chapter 52.18 or 52.26 RCW. (2) The purpose of subsection (1)of this section is to remove the incentive for a taxing district to maintain its tax levy at the maximum level permitted under this chapter, and to protect the future levy capacity of a taxing district that reduces its tax levy below the level that it otherwise could impose under this chapter, by removing the adverse consequences to future levy capacities resulting from such levy reductions. (3) Subsection (1) of this section does not apply to any portion of a city or town's regular property tax levy that has been reduced as part of the formation of a fire protection district under RCW 52.02.160. [2017 3rd sp.s. c 13§ 309. Prior: 2017 c 328 § 3; 2017 c 196 § 3; 1998 c 16 § 3; 1988 c 274§4; 1986 c 107 § 3.] NOTES: Application—Tax preference performance statement and expiration-2017 3rd sp.s. c 13§§ 301-314: See notes following RCW 84.52.065. Intent-2017 3rd sp.s. c 13: See note following RCW 28A.150.410. Application-2017 c 196 §§ 3 and 9-13: "Sections 3 and 9 through 13 of this act apply to property taxes levied for collection in 2018 and thereafter." [2017 c 196 § 18.] Effective date-2017 c 196§§ 1-9, 11, 13, and 14: See note following RCW 52.26.220. Purpose—Severability-1988 c 274: See notes following RCW 84.52.010. Severability—Construction-1986 c 107: See notes following RCW 39.67.010. https://app.leg.wa.gov/RCW/default.aspx?cite=84.55.092 1/1 • Lewis County Treasurer LEWIS COUNTY October 19,2021 Lewis County Roads Attn:BOCC 351 NW North St Chehalis Washington 98532 RE: 2021 Certification of Administrative Refunds for Roads Levy As part of this year's levy process,we must receive from each district the amount of Administrative Refunds they wish to levy for in the 2022 tax year. This amount is determined by the refund amount each district has had to pay out to taxpayers from October 1, 2020 thru September 30, 2021. These refunds could be due to exemptions granted after levies were certified, BOE decisions, destroyed property or others. Please check the appropriate option below, sign, date and return this form by November 30, 2021. By selecting an option below,you are stating that the amount stated will be in addition to your Levy Certification. � 53 Certifies to collect$44,668.09 in administrative refunds for the 2022 tax year. ❑ Certifies to collect$ in administrative refunds for the 2022 tax year. ❑ Does not wish to collect any administrative refunds for the 2022 tax year -;.."4 ev. t'1 ///z /ao 2I )strict Representative Signature Dated /L A//oc./5,pi/M 1 cc CAo,r 'District Representative Name (Please print) Title Mail response and direct questions to: Lewis County Assessor Attn:Jake Coppock 360-740-1102 351 NW North Street,MS:ASR01 Chehalis,WA 98532 CEIVED Sincerely, Board of County Commissioners Lewis County Washington iLLL C U on 10 252 Shelly Stewart Business Manager 0 360.740.1115 PHYSICAL ADDRESS MAILING ADDRESS flrny Davis, Treasurer F 360.740.1493 351 NW North Street P.O. Box 509 Rodney Reynolds, Chief Deputy Treasurer TOO 360.740.1480 Chehalis WA 98532 Chehalis WA 98531 0509 Shelly Stewart, Business Manager : = Lewis CountyTreasurer `LEWIS COUNTY October 19, 2021 Lewis County Current Expense Attn: BOCC 351 NW North St Chehalis Washington 98532 RE: 2021 Certification of Administrative Refunds for County Regular Levy As part of this year's levy process,we must receive from each district the amount of Administrative Refunds they wish to levy for in the 2022 tax year. This amount is determined by the refund amount each district has had to pay out to taxpayers from October 1, 2020 thru September 30, 2021. These refunds could be due to exemptions granted after levies were certified, BOE decisions, destroyed property or others. Please check the appropriate option below, sign, date and return this form by November 30, 2021. By selecting an option below,you are stating that the amount stated will be in addition toyour Levy Certification. 21" Certifies to collect$38,064.41 in administrative refunds for the 2022 tax year. ❑ Certifies to collect$ in administrative refunds for the 2022 tax year. ❑ Does not wish to collect any administrative refunds for the 2022 tax year s strict Representative Signature Dated �;nvts /2.A/in- QI/M /occ eioir District Representative Name (Please print) Title Mail response and direct questions to: Lewis County Assessor Attn:Jake Coppock 360-740-1102 351 NW North Street,MS:ASR01 Chehalis,WA 98532 RECEWED '3oard of County Commissioners Sincerely, p Lewis County Washington 1l r�,�,. ALQ—(26-- OCT 19 2041 Shelly Stewart Business Manager 0 360.740.1115 PHYSICAL ADDRESS MAILING ADDRESS Arny Davis, Treasurer F 360.740.1493 351 NW North Street P.O.Box 509 Rodney Reynolds, Chief Deputy Treasurer Too 360.740.1480 Chehalis WA 98532 Chehalis WA 98532 0509 Shelly Stewart, Business Manager 1 BOCC AGENDA ITEM SUMMARY Resolution: BOCC Meeting Date: Dec. 6, 2021 Suggested Wording for Agenda Item: Agenda Type: Hearing - Resolution Property Tax Budget and Levy for Both the General and Road Fund for 2022 Contact: Becky Butler Phone: 360-740-1198 Department: BUD - Budget Description: Property Tax Budget and Levy for Both the General and Road Funds for 2022 Approvals: Publication Requirements: Publications: User Status Dianne Dorey Approved PA's Office Pending Additional Copies: Cover Letter To: Dianne Dorey, David Campbell, Arny Davis and Rodney Reynolds